Page 1 of 72 pages, Local Revenue Code Republic of the Philippines MUNICIPALITY OF PANIQUI Province of Tarlac OFFICE OF THE SANGGUNIANG BAYAN EXCERPTS FROM THE MINUTES OF THE REGULAR SESSION OF THE SANGGUNIANG BAYAN OF PANIQUI, TARLAC HELD ON NOVEMBER 15, 2011 AT THE SB SESSION HALL. PRESENT: Hon. Genevieve S. Linsao – Vice Mayor-Presiding Officer Hon. Jayrold Z. Roxas, member Hon. Christian Alfred F. Cuchapin, member Hon. Evelyn S. David, member Hon. Rosauro V. Tayag, member – Majority Floor Leader Hon. Godofredo G. Tangonan, Jr., - Minority Floor Leader Hon. Dante P. Belarmino, member Hon. Gerardo N. Tiangsing, member Hon. William M. Ibay, Sr., member Hon. Gerardo R. Chanchico, ABC – Ex-Officio Member Hon. Jovien Ian U. Lagmay-SK – Ex-Officio Member ABSENT: None RESOLUTION NO. 130–2011 On motion of Councilor Dante P. Belarmino, unanimously seconded, RESOLVED, to approve and adopt, as it hereby approves and adopts, ordinance updating and supplementing the provisions of the LOCAL REVENUE CODE of the Municipality of Paniqui, Tarlac. RESOLVED FURTHER, that this resolution be enacted into an ordinance to wit; ORDINANCE NO. 2011-08 AN ORDINANCE UPDATING AND SUPPLEMENTING THE PROVISIONS OF THE LOCAL REVENUE CODE OF THE MUNICIPALITY OF PANIQUI, TARLAC. Be it ordained by the Sangguniang Bayan of Paniqui, Province of Tarlac, in session assembled, that: CHAPTER I. GENERAL PROVISIONS Article A. Short Title and Scope Section 1A.01 Short Title. This ordinance shall be known as the Local Revenue Code of 2011 of the Municipality of Paniqui, Tarlac. Section 1A.02 Scope and Application. This Code shall govern the levy, assessment and collection of taxes, fees, charges and other impositions within the territorial jurisdiction of the municipality. Article B. Construction of Provisions Section 1B.01 Words and Phrases Not Herein Expressly Defined. Words and phrases embodied in this Code not herein specifically defined shall have the same definitions as found in RA 7160, otherwise known as the Local Government Code of 1991. Section 1B.02 Rules of Construction. In constructing the provisions of this Code, the following rules of construction shall be observed unless inconsistent with the manifest intent of the provisions. Page 2 of 72 pages, Local Revenue Code a) General Rules. All words and phrases shall be construed and understood according to the common and approved usage of the language, but the technical words and phrases and such other words in this Code which may have acquired a peculiar or appropriate meaning shall be construed and understood according to such technical, peculiar or appropriate meaning. b) Gender and Number. Every word in the Code importing the masculine gender shall extend to both male and female. Every word importing the singular number shall apply to several persons or things as well; and every word importing the plural number shall extend and be applied to one person or thing as well. c) Reasonable Time. In all cases where any act is required to be done within the reasonable time, the same shall be deemed to mean such time as may be necessary for the prompt performance of the act. d) Computation of Time. The time within which an act is to be done as provided in this Code, or in any rule or regulation issued pursuant to the provisions thereof, when expressed in days, shall be computed by excluding the first day and including the last day, except if the last day falls on a Sunday or holiday, in which case the same shall be excluded in the computation and the business day following shall be considered the last day. e) References. All references to chapters, articles, or sections are to the Chapters, Articles or Sections in this Code unless otherwise specified. f) Conflicting Provisions of Chapters or Articles. If the provisions of different chapters conflict with or contravene each other, the provisions of each chapter shall prevail as to all specific matters and questions involved therein. g) Conflicting Provisions of Sections. If the provisions of the different sections in the same article conflict with each other, the provisions of the Section which is the last in point of sequence shall prevail. Article C. Definition of Terms Section 1C.01. Definitions – When used in this Code: 1. Advertising Agency includes all persons who are engaged in the business of advertising for others by means of billboards, posters, placards, notices, signs, directories, pamphlets, leaflets, handbills, electric or neon lights, airplanes, balloons or other media, whether in pictorial or reading form. 2. Agricultural product includes the yield of the soil such as corn, rice, wheat, rye, hay, coconuts, sugarcane, tobacco, root crops, vegetables, fruits, flowers, etc. and their by-products; ordinary salt, and all kinds of fish; poultry; livestock and animal products whether in their original form or when preserved in more convenient and marketable foods through the simple processes of freezing, drying, salting, smoking and stripping; The phrase "whether in their original form or not" refers to the transformation of said products by the farmer, fisherman, producer or owner through the application of processes to preserve or otherwise to prepare said products for the market such as freezing, drying, salting, smoking, or stripping for purposes of preserving or otherwise preparing said products for the market; to be considered an agricultural product whether in its original form or not, its transformation must have been undertaken by the farmer, fisherman, producer or owner. Agricultural products as defined include those that undergo not only simple but even sophisticated processes employing advanced technological means in packaging like dressed chicken or ground coffee in plastic bags or styropor or other packaging materials intended to process and prepare the products for the market. The term by-products shall mean those materials which in cultivation or processing of an article remain over, and which are still of value and marketable, like copra cake from copra or molasses from sugar cane; 3. Amusement is a pleasurable diversion and entertainment. It is synonymous to relaxation, avocation, pastime, or fun; 4. Amusement Places include theaters, cinemas, concert halls, circuses and other places of amusement where one seeks admission to entertain oneself by seeing or viewing the show or performance; 5. Banks and other Financial Institutions include non-bank financial intermediaries, lending investors, finance and investment companies, pawnshops, money shops, insurance companies, stock markets, stock brokers, and dealers in securities and foreign exchange, as defined under applicable law, or rules and regulations thereunder; Page 3 of 72 pages, Local Revenue Code 6. Boarding House includes any house where boarders are accepted for compensation by the week or by the month, and where meals are served to boarders only; 7. Brewer includes all persons who manufacture fermented liquors of any description for sale or delivery to others but does not include manufacturers of tuba, basi, tapuy or similar domestic fermented liquors, whose daily production does not exceed two hundred, gauge liters. 8. Business means trade or commercial activity regularly engaged in as a means of livelihood or with a view to profit; 9. Business Agent includes all persons who act as agents of others in the transaction of business with any public officer, as well as those who conduct collecting, advertising, employment, or private detective agencies. 10. Capital signifies the actual estate, whether in money or property owned by an individual or corporation; it is the fund with which it transacts its business which should be liable to each creditor, and which in case of insolvency passes to a receiver; 11. Cabaret/Dance Hall includes any place or establishment where dancing is permitted to the public in consideration of any admission, entrance, or any other fee paid, on or before, or after the dancing, and where professional hostesses or dancers are employed. 12. Capital Investment is the capital that a person employs in any undertaking, or which he contributes to the capital of a partnership, corporation, or any other juridical entity or association in a particular taxing jurisdiction; 13. Carinderia refers to any public eating place where food already cooked is served at a price. 14. Charges refer to pecuniary liability, as rents or fees against persons or property; 15. Cockpit includes any place, compound, building or portion thereof, where cockfights are held, whether or not money bets are made on the results of such cockfights. 16. Confiscatory is that which amounts t undue seizure or forfeiture of private property in favor of the public treasury; 17. Cooperative is a duly registered association of persons, with a common bond of interest, who have voluntarily joined together to achieve a lawful, common, social, or economic end, making equitable contributions to the capital required and accepting a fair share of the risks and benefits of the undertaking in accordance with universally accepted cooperative principles. 18. Corporations includes partnerships, no matter how created or organized, joint-stock companies, joint accounts (cuentas en participation), associations or insurance companies but does not include general professional partnerships and a joint venture or consortium formed for the purpose of undertaking construction projects or engaging in petroleum, coal, geothermal, and other energy operations or consortium agreement under a service contract with the government. General professional partnerships are partnerships formed by persons for the sole purpose of exercising their common profession, no part of the income of which is derived from engaging in any trade or business; The term "resident foreign" when applied to a corporation means a foreign corporation not otherwise organized under the laws of the Philippines but engaged in trade or business within the Philippines. 19. Countryside and Barangay Business Enterprise refers to any business entity, association, or cooperative registered under the provisions of RA 6810, otherwise known as Magna Carta for Countryside and Barangay Business Enterprises (Kalakalan 20); 20.